Poyet, whose side face David Moyes’ boys in the first leg of the Capital One Cup semi-final on Tuesday, says the Black Cats will show the League One side the same respect as the ­Premier League ­champions.

As Brighton boss, the Uruguayan was on the right side of a cup upset in the last two ­seasons, heaping double misery on Newcastle.

But history shows Sunderland have trouble with ­Carlisle in the FA Cup.

The Wearsiders ­famously beat Leeds in the 1973 final but the ­following season fell at the first hurdle when Carlisle won a third-round replay at Roker Park.

And the Cumbrians were to hold Sunderland to 1-1 draws at Roker at the same stage of the competition in ­successive seasons in 1994 and 1995 before the Black Cats won ­replays.

Poyet welcomes ­Carlisle, who are ­managed by former Sunderland ­midfielder ­Graham ­Kavanagh – for the Third-Round tie little more than 48 hours before the first-leg arrival of Moyes’ ­Manchester United team.

And Poyet, whose side are rock ­bottom of the Premier League, said: “We will have to treat Carlisle with the same ­respect.

“Mentally, the Carlisle game is just as hard as the Manchester United game, no doubt.

“And from the point of view of the staff, it is harder because we need to prepare the players in a different way.

“For Tuesday, mentally you do not need to prepare them because they will be ready. But Carlisle is a tricky one.’’

BELOW PAR: Johnson is yet to find his feet under Poyet [GETTY]

“Mentally, the Carlisle game is just as hard as the Manchester United game, no doubt”

Gus Poyet

Carlisle include ­ex-Sunderland ­defender Pascal Chimbonda, who worked under Poyet when he coached at Spurs.

And Poyet joked: “I am looking ­forward to seeing Pascal. We had a great ­relationship when I was at Spurs. I hope he comes – because you never know with Pascal.

“I am sure their ex-Sunderland players will bring something extra to the game.

“It is not revenge or anything like that but it is a special game for them, ­including their manager. That is nice and it is what the cup brings.

“When you go to another division, you think you will never go back to your former club but there is always a chance.

“I was convinced we were going to get Brighton away. Maybe that will be in the next round.’’ Poyet has to ­decide whether to ­recall out-of-form winger Adam Johnson, who has only started two of the last nine games in league and cup competitions.

The £10million signing from ­Manchester City lost his place in the England squad and Poyet feels he has suffered for the turmoil at ­Sunderland.

Martin O’Neill, who signed ­Johnson in August 2012, was sacked last March before Paolo Di Canio’s stormy ­six-month reign.

Poyet said: “It has not been easy for Jonno to find his form consistently. We are trying to get the best out of him.

“One way is to play him until he gets it and another is to put him on the bench and give him 20 minutes when the ­opposition is tired or we need extra quality.

“Somehow, it is not working so we need to find a different solution.

“There have been so many things going on in the last two years at this club. It has not been easy for a personality like Jonno to ­understand everything.

“People think because he came from Manchester City – and how ­expensive he was – that he is the one who needs to make the difference in every single minute with every ­single ball but it doesn’t work like that.

“He is a player who plays a certain type of game and we need to do better to give him the option to perform.

“We have not found that way ­because the team has been up and down and not consistent enough.

“There are plenty of things we need to work on for Adam to take ­advantage of. But then, of course, it is his ­responsibility.

“I try to analyse my own part a lot and I am trying to be very critical of myself as to why I cannot get the best out of Jonno – but I will keep ­trying.’’